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International Tax and Public Finance最新文献

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Teach to comply? Evidence from a taxpayer education program in Rwanda 教人守法？卢旺达纳税人教育计划的证据
IF 1 4区 经济学
International Tax and Public Finance Pub Date : 2024-01-28 DOI: 10.1007/s10797-023-09809-6
Giulia Mascagni, Fabrizio Santoro, Denis Mukama
{"title":"Teach to comply? Evidence from a taxpayer education program in Rwanda","authors":"Giulia Mascagni, Fabrizio Santoro, Denis Mukama","doi":"10.1007/s10797-023-09809-6","DOIUrl":"https://doi.org/10.1007/s10797-023-09809-6","url":null,"abstract":"<p>There is virtually no evidence on the role of taxpayer education to improve tax compliance. We address this gap by providing the first evaluation of a taxpayer education program on compliance behavior, as well as taxpayer knowledge and perceptions. Using a unique dataset of administrative and survey data, we show that training new taxpayers leads to a large and significant improvement on three compliance outcomes: the probability to file declarations, to report a zero-tax amount, and tax due. These results are robust to three estimation strategies: a simple regression exploiting baseline balance across a wide set of observable variables, propensity score matching, and an IV strategy using random assignment to take part in our survey. We identify reduced compliance costs as the key mechanism at play in explaining the relationship between tax education and compliance—particularly increased knowledge and better perceptions on complexity. The effects we document persist over time, beyond the year of implementation.</p>","PeriodicalId":47518,"journal":{"name":"International Tax and Public Finance","volume":"130 1","pages":""},"PeriodicalIF":1.0,"publicationDate":"2024-01-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139587411","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"经济学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Optimal commodity taxation when households earn multiple incomes 家庭获得多种收入时的最优商品税
IF 1 4区 经济学
International Tax and Public Finance Pub Date : 2024-01-27 DOI: 10.1007/s10797-023-09826-5
Kevin Spiritus
{"title":"Optimal commodity taxation when households earn multiple incomes","authors":"Kevin Spiritus","doi":"10.1007/s10797-023-09826-5","DOIUrl":"https://doi.org/10.1007/s10797-023-09826-5","url":null,"abstract":"<p>I characterize the optimal linear commodity taxes when households differ in multiple characteristics and earn multiple incomes, in presence of an optimal non-linear tax schedule on the taxpayers’ labour incomes. The government should tax a commodity more heavily if, conditional on labour income, more deserving taxpayers consume larger quantities of that commodity. Furthermore, the government wishes to tax commodities at different rates to the extent that doing so reduces the distortions caused by the labour income tax. This is the case when households with different incomes have different consumption preferences, or when households with different labour supplies also have different consumption patterns.</p>","PeriodicalId":47518,"journal":{"name":"International Tax and Public Finance","volume":"65 1","pages":""},"PeriodicalIF":1.0,"publicationDate":"2024-01-27","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139587116","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"经济学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
On the effects of intergovernmental grants: a survey 关于政府间赠款的影响：一项调查
IF 1 4区 经济学
International Tax and Public Finance Pub Date : 2024-01-16 DOI: 10.1007/s10797-023-09816-7
Manuel E. Lago, Santiago Lago-Peñas, Jorge Martinez-Vazquez
{"title":"On the effects of intergovernmental grants: a survey","authors":"Manuel E. Lago, Santiago Lago-Peñas, Jorge Martinez-Vazquez","doi":"10.1007/s10797-023-09816-7","DOIUrl":"https://doi.org/10.1007/s10797-023-09816-7","url":null,"abstract":"<p>This paper offers a comprehensive and updated review of the effects of intergovernmental grants. We focus on the main findings in the existing literature on the effects of intergovernmental grants on tax policy and choices, expenditure decisions, fiscal stability and behavioral choices, and political economy. The intricate nature of the subject, intrinsically, does not allow for an all-inclusive survey, but we aim to provide a thorough examination and update of the most salient effects of intergovernmental grants, while indicating areas for further research.</p>","PeriodicalId":47518,"journal":{"name":"International Tax and Public Finance","volume":"60 1","pages":""},"PeriodicalIF":1.0,"publicationDate":"2024-01-16","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139498720","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"经济学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
The pass-through of temporary VAT rate cuts: evidence from German supermarket retail 临时性增值税税率下调的传递：来自德国超市零售业的证据
IF 1 4区 经济学
International Tax and Public Finance Pub Date : 2024-01-13 DOI: 10.1007/s10797-023-09824-7
Clemens Fuest, Florian Neumeier, Daniel Stöhlker
{"title":"The pass-through of temporary VAT rate cuts: evidence from German supermarket retail","authors":"Clemens Fuest, Florian Neumeier, Daniel Stöhlker","doi":"10.1007/s10797-023-09824-7","DOIUrl":"https://doi.org/10.1007/s10797-023-09824-7","url":null,"abstract":"<p>We study the price effects of a temporary VAT reduction in Germany using a web-scraped dataset of daily prices of more than 60000 supermarket products. For causal identification, we compare the development of German prices to those in Austria. We find that the reduction of VAT rates led to a price decrease of 1.3%, implying that 70% of the tax cut were passed on to consumers. Moreover, the pass-through is higher for vertically integrated products (private label) than for independent brands. This is consistent with menu cost theories and theories predicting that price markups act as a buffer for cost shocks.\u0000</p>","PeriodicalId":47518,"journal":{"name":"International Tax and Public Finance","volume":"4 1","pages":""},"PeriodicalIF":1.0,"publicationDate":"2024-01-13","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139470785","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"经济学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Grandparental childcare, family allowances and retirement policies 祖父母育儿、家庭津贴和退休政策
IF 1 4区 经济学
International Tax and Public Finance Pub Date : 2024-01-12 DOI: 10.1007/s10797-023-09822-9
Giam Pietro Cipriani, Tamara Fioroni
{"title":"Grandparental childcare, family allowances and retirement policies","authors":"Giam Pietro Cipriani, Tamara Fioroni","doi":"10.1007/s10797-023-09822-9","DOIUrl":"https://doi.org/10.1007/s10797-023-09822-9","url":null,"abstract":"<p>The paper uses an OLG model to study the interaction between policies designed to ensure the sustainability of the pension system, i.e. child allowances and pensions policies, and grandparental childcare. We find that the rise in grandparenting negatively affects the elderly labour supply hampering the impact of pension policies designed to raise the retirement age and lengthen working lives. Then, we introduce child allowances and find that the impact of child allowances on the fertility rate is influenced by the efficiency of grandparenting in reducing child-rearing costs. Child benefits have a positive impact on fertility only if grandparenting is not very effective at reducing childcare costs. This suggests that the role of grandparents in various countries may partly explain the inconsistency in empirical evidence on the relationship between child benefits and fertility rates. The study also finds that child benefits have a positive impact on the elderly labour supply when grandparenting is efficient.</p>","PeriodicalId":47518,"journal":{"name":"International Tax and Public Finance","volume":"6 1","pages":""},"PeriodicalIF":1.0,"publicationDate":"2024-01-12","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139458650","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"经济学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
The long way to tax transparency: lessons from the early publishers of country-by-country reports 实现税收透明的漫长道路：逐国报告早期发布者的经验教训
IF 1 4区 经济学
International Tax and Public Finance Pub Date : 2024-01-11 DOI: 10.1007/s10797-023-09818-5
Sarah Godar, Giulia Aliprandi, Tommaso Faccio, Petr Janský, Katia Toledo Ruiz
{"title":"The long way to tax transparency: lessons from the early publishers of country-by-country reports","authors":"Sarah Godar, Giulia Aliprandi, Tommaso Faccio, Petr Janský, Katia Toledo Ruiz","doi":"10.1007/s10797-023-09818-5","DOIUrl":"https://doi.org/10.1007/s10797-023-09818-5","url":null,"abstract":"<p>In this paper, we analyse a sample of voluntarily published country-by-country reports (CbCRs) of 35 multinational enterprises (MNEs). We assess the value added and the limitations of qualitative and quantitative information provided in the reports based on a comparison to individual MNEs’ annual financial reports and aggregate CbCR data provided by the OECD. In terms of data quality, we find that the inclusion of intra-company dividends and equity-accounted profits are a minor concern on average but that for individual MNEs corrections might be substantial. Our sample MNEs seem to pay higher effective tax rates than the global average and many of them report relatively little profit in tax havens. We only find a very weak correlation of the location of profits and effective tax rates. This might indicate that more tax transparent MNEs avoid taxes less aggressively. However, our assessment of different tax risk indicators reveals important variations between companies.</p>","PeriodicalId":47518,"journal":{"name":"International Tax and Public Finance","volume":"21 1","pages":""},"PeriodicalIF":1.0,"publicationDate":"2024-01-11","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139422562","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"经济学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Corporate income tax, IP boxes and the location of R&D 企业所得税、知识产权箱和研发地点
IF 1 4区 经济学
International Tax and Public Finance Pub Date : 2024-01-10 DOI: 10.1007/s10797-023-09812-x
Pranvera Shehaj, Alfons J. Weichenrieder
{"title":"Corporate income tax, IP boxes and the location of R&D","authors":"Pranvera Shehaj, Alfons J. Weichenrieder","doi":"10.1007/s10797-023-09812-x","DOIUrl":"https://doi.org/10.1007/s10797-023-09812-x","url":null,"abstract":"<p>We discuss corporate tax effects on multinationals’ R&amp;D. Theoretically, we find that a host country’s tax increase may boost local R&amp;D expenditure: while R&amp;D becomes deductible at a higher rate, this higher rate may not apply to all R&amp;D returns. First, as R&amp;D creates a public good within the MNE, some R&amp;D returns are taxed at other countries’ tax rates. Second, some of the R&amp;D returns are taxed at a lower IP regime tax rate. The positive tax rate effect is empirically supported by country-by-country R&amp;D data of U.S.-owned subsidiaries for countries that have an IP regime.</p>","PeriodicalId":47518,"journal":{"name":"International Tax and Public Finance","volume":"43 1","pages":""},"PeriodicalIF":1.0,"publicationDate":"2024-01-10","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139422237","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"经济学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Education politics, schooling choice and public school quality: the impact of income polarization 教育政治、就学选择和公立学校质量：收入两极分化的影响
IF 1 4区 经济学
International Tax and Public Finance Pub Date : 2024-01-09 DOI: 10.1007/s10797-023-09815-8
Majda Benzidia, Michel Lubrano, Paolo Melindi-Ghidi
{"title":"Education politics, schooling choice and public school quality: the impact of income polarization","authors":"Majda Benzidia, Michel Lubrano, Paolo Melindi-Ghidi","doi":"10.1007/s10797-023-09815-8","DOIUrl":"https://doi.org/10.1007/s10797-023-09815-8","url":null,"abstract":"<p>What is the role of income polarization for explaining differentials in public funding of education? To answer this question, we provide a new theoretical modelling for the income distribution that can directly monitor income polarization. It leads to a new income polarization index where the middle class is represented by an interval. We implement this distribution in a political economy model with endogenous fertility and public/private educational choices. We show that when households vote on public schooling expenditures, polarization matters for explaining disparities in public education funding across communities. Using micro-data covering two groups of school districts, we find that both income polarization and income inequality affect public school funding with opposite signs whether there exist a Tax Limitation Expenditure (TLE) or not.</p>","PeriodicalId":47518,"journal":{"name":"International Tax and Public Finance","volume":"38 1","pages":""},"PeriodicalIF":1.0,"publicationDate":"2024-01-09","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139411263","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"经济学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Optimal labor income taxation and asset distribution in an economy with no insurance market and extensive labor supply responses 无保险市场和广泛劳动力供给反应经济中的最优劳动收入税和资产分配
IF 1 4区 经济学
International Tax and Public Finance Pub Date : 2024-01-08 DOI: 10.1007/s10797-023-09819-4
Takao Kataoka, Yoshihiro Takamatsu
{"title":"Optimal labor income taxation and asset distribution in an economy with no insurance market and extensive labor supply responses","authors":"Takao Kataoka, Yoshihiro Takamatsu","doi":"10.1007/s10797-023-09819-4","DOIUrl":"https://doi.org/10.1007/s10797-023-09819-4","url":null,"abstract":"<p>We examine the effects of stationary nonlinear labor income tax rules in a dynamic economy, considering extensive marginal labor-leisure choices and uninsured idiosyncratic shocks on labor productivity and labor disutility. The labor income tax rule has significant implications for households’ savings behavior and asset distribution over the long-run. We derive a optimal stationary tax rules as a natural extension of optimal participation tax rule in the static models. Through numerical simulations, two main findings emerge: (i) The current optimal tax rule, aimed at maximizing welfare based on the present asset distribution level, supports in-work benefits for low-income workers as a static extensive margin model. While this policy temporarily enhances welfare, it leads to a decline in capital accumulation and a decrease in average utility flow over time. (ii) The long-run optimal tax rule, optimizing welfare when the asset distribution reaches a stationary state, exhibits less progressivity and initially worsens welfare temporarily. However, it eventually improves the average utility flow in the long-run. The long-term consequences of households’ saving behavior and asset distribution mitigate the attractiveness of in-work benefit policies. By shedding light on the trade-offs between short-term welfare gains and long-term utility improvements, this study provides insights into designing effective labor income tax policies in a dynamic economic context.</p>","PeriodicalId":47518,"journal":{"name":"International Tax and Public Finance","volume":"28 1","pages":""},"PeriodicalIF":1.0,"publicationDate":"2024-01-08","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139397527","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"经济学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Detecting envelope wages with e-billing information 利用电子账单信息检测信封工资
IF 1 4区 经济学
International Tax and Public Finance Pub Date : 2023-12-22 DOI: 10.1007/s10797-023-09811-y
Andrea Lopez-Luzuriaga, Monica Calijuri, Carola Pessino, Simeon Schächtele, Ubaldo Gonzalez, Carla Chamorro
{"title":"Detecting envelope wages with e-billing information","authors":"Andrea Lopez-Luzuriaga, Monica Calijuri, Carola Pessino, Simeon Schächtele, Ubaldo Gonzalez, Carla Chamorro","doi":"10.1007/s10797-023-09811-y","DOIUrl":"https://doi.org/10.1007/s10797-023-09811-y","url":null,"abstract":"<p>We use information from the electronic billing system to estimate the underreporting of income of private sector employees. We follow an expenditure-based methodology using the consumption of public and private sector employees for similar levels of reported income. We find that private sector employees underreport between 7 and 9% of their income in Ecuador. The size of the underreporting gap is negatively correlated with the number of employees at the firm, consistent with different risks and administrative costs of ‘envelope wages’ in small versus large firms.</p>","PeriodicalId":47518,"journal":{"name":"International Tax and Public Finance","volume":"54 1","pages":""},"PeriodicalIF":1.0,"publicationDate":"2023-12-22","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139018320","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"经济学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
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